Tax Litigation and the Changes to the Tax Appeals System
- Podcast Location:
- Sorry, this podcast has been removed as it is now out of date
- Categories:
-
Tax Law
- CPD Points:
- Up to 1 point. details »
Due to the difference in guidelines between the SRA and the Bar Standards Board, CPD points are awarded differently for Solicitors, Barristers and Legal Executives:
Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)
Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)
Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)
- Cost:
- a) £69+VAT for this CPDcast only
- b) £325+VAT for unlimited access to all of our podcasts. details »
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- Length:
- 30 minutes of audio
(+ optional 5 minute online quiz) - Plays on Computer:
- Yes Downloadable as MP3: Yes
- Contributor(s):
- Course Aims:
This podcast aims to provide a concise update on the developments in the tax appeals system and give an explanation of the context from which they arose, and the direction in which they might be expected to progress. The dramatic effects of recent legislation upon the tribunals system are discussed in depth.
- Outcomes:
- After completing the course you will:
- Understand the changes in the Revenue's approach to litigation in recent years.;
- Know what Revenue Appeals Units do and why they came into existence.;
- Be aware of the new Revenue stance regarding settlement. Have tips on how to brief clients facing cross-examination, without falling into unethical territory.;
- Be alive to the effect of the Tribunals, Courts and Enforcement Act 2007 upon the VAT tribunal.;
- Know where the new rules on procedure in tribunals may be found.;
- Understand the relevance of the new tracks system in tax appeals.;
- Have an understanding of the new position regarding costs orders in tax appeals.
- Level:
- Specialist
- Classification:
-
Case Update
Legislative Updates
Practical Guide
- Sources and References:
-
- Scott (t/a Farthings Steak House) v McDonald (Inspector of Taxes) [1996] S.T.C. (S.C.D.) 381;
- Tribunals, Courts and Enforcement Act 2007 c. 15.
Two crucial areas of development in Tax law are addressed in this podcast. Firstly, Patrick Way (Gray's Inn Tax) discusses the recent sea-change in the Inland Revenue's approach to litigation and gives practical and candid advice on how to prepare clients before cross-examination. Hui Ling McCarthy (Gray's Inn Tax) then addresses the effects of the Tribunals, Courts and Enforcement Act 2007 and the secondary legislation, specifically regarding the changes to costs provisions, the track system and upon whom the duty to notify the court of an appeal now falls.
Podcast Added: 27/10/2008
This course has now been removed from the site. It is no longer suitable for CPD purposes as it contains information that is out of date or incorrect. For a list of our latest CPDcasts, please visit the library.
